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2018 (5) TMI 412 - CESTAT MUMBAIDemand of service tax - Technical Inspection and Certification Service - third party inspection in respect of projects viz. Ghatprabha, Zambre, Arjuna of the works done by the Civil Wings i.e Statutory Corporations which are part of Water Resources Department - Held that: - the issue is no more disputed as in Appellant's own case i.e EXECUTIVE ENGINEER (MECHANICAL) [2014 (3) TMI 734 - CESTAT MUMBAI], where it was held that activity undertaken by the appellant falls outside the purview of service tax, and therefore, the appellant is not liable to pay any service tax - demand of service tax not sustainable - appeal allowed - decided in favor of appellant.
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